VAT has changed again! The Taxation Bureau just notified! The latest VAT rate mind map in 2022 is here, print it out and learn it now!
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VAT has changed again
Tax Bureau just notified!
points! ! !
1. General taxpayers engaged in recycling of value-added tax for can choose to apply the simple tax calculation method to calculate and pay VAT according to the 3% collection rate , or apply the general tax calculation method to calculate and pay VAT.
2. Except for the recycling of renewable resources provided by the taxpayer by the taxpayer, the business of recycling and sales of renewable resources that the taxpayer shall be exempted from VAT in accordance with regulations.
3. General VAT taxpayers can enjoy the policy of collecting and refunding the when selling their own comprehensive resource utilization products and providing comprehensive resource utilization services.
4, execution from March 1, 2022.
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2022 latest and most complete tax rate table
Note: From January 1, 2022, small-scale taxpayers will temporarily reduce the implementation by 1%. After the official documents are issued, the official documents shall prevail.
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Value-added tax rate
1. Tax rate 13%html
Taxpayers sell goods, labor services, tangible movable property rental services or import goods, unless otherwise provided in the second, fourth and fifth items of this article, the tax rate is 13%.
2. Tax rate 9%
Taxpayers sell transportation, postal , basic telecommunications, construction, real estate rental services, sell real estate, transfer land use rights, sell or import the following goods, and the tax rate is 9%:
1, grain and other agricultural products, edible vegetable oil, edible salt;
2, tap water, warm Gas, air conditioning, hot water, gas , petroleum liquefied gas, natural gas , dimethyl ether , biogas , residential coal products;
3, books, newspapers, magazines, audio-visual products, electronic publications;
4, feed, fertilizers, pesticides, agricultural machinery, agricultural film ;
5, other goods stipulated by the State Council.
3. Tax rate 6%
Taxpayers' sales of services and intangible assets shall be 6%. Except as otherwise provided in the first, second and fifth items of this article, the tax rate is 6%.
4. Tax rate 0%
1. The tax rate for taxpayers export goods is zero; however, unless otherwise provided by the State Council.
2. Domestic units and individuals sell services and intangible assets within the scope stipulated by the State Council, with a tax rate of zero. The adjustment of the tax rate of
is decided by the State Council.
Taxpayers also operate projects with different tax rates, and the sales of projects with different tax rates shall be calculated separately; if the sales of projects without separately accounting, the applicable tax rate shall be higher.
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13% tax rate goods below
easy to be confused with agricultural products such as 9% tax rate goods
1, quick-frozen food, instant noodles, side food and various cooked foods processed with grain as raw materials, corn slurry , corn slurry , corn fiber (also known as spray corn slurry) and corn protein powder .
2, canned vegetables.
3. Re-cured tobacco leaves baked by professional re-branded factories.
4. Agriculture producers use self-produced tea green and then refined tea through sieving, air selection, picking, fragments, drying, and even piles. tea and tea and tea beverages mixed with various medicines.
5, various canned fruits, preserved fruits, candied fruits, fried nuts, nuts, and ground horticultural plants (such as pepper, pepper powder, etc.).
6, Chinese patent medicine.
7, sawn timber, canned bamboo shoots.
8, cooked aquatic products and canned foods of various aquatic products.
9, various canned meat , cooked meat products.
10, canned eggs.
11, yogurt, cheese, cream, make milk.
12. Wash the wool and wash the velvet.
13, Feed Additive.
14, daily sanitary medicines used in various types of packaging for human daily life (such as sanitary insecticides, insect repellents, mosquito repellents, mosquito coils, etc.).
15. Machinery, agricultural vehicles, three-wheeled trucks, motorized fishing boats, deforestation machinery, material collection machinery, and agricultural machinery parts that use agricultural and sideline products as raw materials to process industrial products.
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VAT collection rate
easy to be confused with agricultural products and other 9% tax rate goods
VAT small-scale taxpayers and general taxpayers who use simple tax calculation (see attachment) use the collection rate when calculating taxes. Currently, VAT collection rate has 4 quotas, 0.5%, 1%, 3% and 5%, which is generally 3%, except as otherwise specified by the Ministry of Finance and the State Administration of Taxation.
1. Small-scale taxpayers
(I), 5% levy rate
(II), 3% levy rate
(II), 3% levy rate
(II), 3% levy rate 1% levy rate
Although this policy has expired, it has been confirmed to be extended again!
(IV), 3% levy rate is reduced by 0.5%
Taxpayers engaged in second-hand car distribution business who sell their used cars shall be subject to the following regulations:
(V), 3% levy rate is reduced by 2%
1. Small-scale taxpayers (in addition to other individuals, the same below) sell their used fixed assets, and levy value-added tax is reduced by 2%.
Small-scale taxpayers who sell items they have used except for fixed assets shall be levied at a 3% levy rate.
2. If a taxpayer sells fixed assets he has used, and applies the simplified method to reduce the VAT at 2% according to the 3% levy rate, he may give up the tax reduction and pay VAT at 3% levy rate according to the simplified method. He may issue a special invoice for VAT 5.
2. General taxpayer
(I), 5% collection rate:
(II) 3% collection rate
1. Sales of self-produced biological products made of microorganisms , microbial metabolites, animal toxins, human or animal blood or tissues. (Finance and Taxation [2009] No. 9, Caixation [2014] No. 57)
2. Consignment stores sell consignment items (including items consigned by residents in their personal consignment). (Finance and Taxation [2009] No. 9, Caitity and Taxation [2014] No. 57)
3. The pawn industry sells dead-lived items. (Finance and Taxation [2009] No. 9, Caitity and Taxation [2014] No. 57)
4. Sales electricity produced by self-produced small hydropower generation units at the county level and below the county level. (Finance and Taxation [2009] No. 9, Caixation [2014] No. 57)
5. Sell self-produced tap water. (Finance and Taxation [2009] No. 9, Caixation [2014] No. 57)
6. Sales of sand, soil and stone for self-produced construction and production of building materials.(Finance and Taxation [2009] No. 9, Caixation [2014] No. 57)
7. Selling bricks, tiles and limes produced by self-produced sand, soil, stone or other minerals (excluding solid clay bricks and tiles) continuously produced by self-finished sand, soil, stone or other minerals. (Finance and Taxation [2009] No. 9, Caixation [2014] No. 57)
8, sell self-produced commercial concrete (only for cement concrete produced with cement as raw materials). (Finance and Taxation [2009] No. 9, Caixation [2014] No. 57)
9. Single-collective plasma station sells non-clinical human blood. (State Taxation Letter [2009] No. 456, Announcement of the General Administration No. 36 of 2014)
10. Pharmaceutical business enterprises sell biological products. (Announcement of the General Administration [2012] No. 20)
11. Power generators of photovoltaic power generation projects sell power products. (Announcement of the General Administration No. 32 of 2014)
12. Veterinary drug business enterprises sell veterinary biological products. (Announcement No. 8 of 2016)
13. If you sell fixed assets you have used, the simplified method shall be applied to the 2% VAT policy in accordance with the 3% levy rate, you may give up the tax reduction and pay VAT at a 3% levy rate in accordance with the simplified method, and you may issue a special value-added tax invoice. (Announcement No. 90 of 2015)
14. Public transportation services. Including passenger ferries, buses, subways, urban light rail, , taxis, long-distance passenger transport, and shuttle buses. "Regulations on Matters Related to the Pilot of Business Tax to Combine Value-added Tax in " (Attachment 2 of Finance and Taxation [2016] No. 36)
15. Services provided by certified animation companies for the development of animation products and transfer of animation copyrights in China. "Regulations on Matters Related to the Pilot Project of Business Tax to Reform Value-Added Tax" (Attachment 2 of Finance and Taxation [2016] No. 36)
16, Movie Screening Services, Warehousing Services, Loading and Unloading Services, Collection and Distribution Services and Cultural and Sports Services (including income obtained by taxpayers in the sightseeing venues to operate cableways, shuttle buses, , battery vehicles, cruise ships, etc.). (Attachment 2 of Finance and Taxation [2016] No. 36, Finance and Taxation [2016] No. 140)
17. Operating and leasing services provided by the subject matter based on the tangible movable property obtained before the pilot of the VAT reform. (Attachment 2 of Finance and Taxation [2016] No. 36)
18. The tangible movable property lease contract signed before the pilot of VAT reform . (Attachment 2 of Finance and Taxation [2016] No. 36)
19. Highway business enterprises charge vehicle tolls for expressways that started construction before the pilot. (Attachment 2 of Finance and Taxation [2016] No. 36)
20. The interest income obtained by the head office of the Agricultural Development Bank of China and its branches provide agricultural loans. (Finance and Taxation [2016] No. 39)
21, rural credit cooperatives, rural town banks, rural fund mutual aid cooperatives , loan companies and legal entities wholly-owned by banking institutions provide financial service income in rural cooperative banks and rural commercial banks in counties (county-level cities, districts, banners) and below counties. (Finance and Taxation [2016] No. 46)
22. For , the county branches under the jurisdiction of the branches of provinces, autonomous regions, municipalities directly under the central government, and municipalities with independent planning status that are included in the reform pilot of the "Three Rural Finance Departments" and the county branches under the jurisdiction of the Xinjiang Production and Construction Corps Branch (also known as county branches) provide interest income obtained by loans from farmers, loans from rural enterprises and various rural organizations. (Finance and Taxation [2016] No. 46)
23. Provide non-academic education services. (Finance and Taxation [2016] No. 68)
24. Provide educational auxiliary services. (Finance and Taxation [2016] No. 140)
25. R&D and technical services, information technology services, assurance and consulting services, as well as sales technology, copyright and other intangible assets provided by general taxpayers in non-enterprise units. (Finance and Taxation [2016] No. 140)
26. General taxpayers in non-enterprise units provide technology transfer, technology development and related technical consultation and technical services.(Finance and Taxation [2016] No. 140)
27. The tap water fee collected by the taxpayer who provides property management services to the service recipient shall be based on the balance after deducting the tap water fee paid to the outside world as the sales amount, and the value-added tax shall be calculated and paid at a 3% collection rate according to the simple tax calculation method. (Announcement No. 54 of 2016)
28. Construction services provided by clearance and packaging, provided for projects A, and provided for old construction projects; old construction projects refer to: ① Construction projects with a contract start date indicated in the "Construction Project Construction Permit" before April 30, 2016; ② If the "Construction Project Construction Permit" has not been obtained, the construction date indicated in the construction project contract is in 2016 Construction projects before April 30, 2016; ③ Construction projects before April 30, 2016, if the construction projects before April 30, 2016, if the construction projects indicated in the construction project contract are before April 30, 2016; (Attachment No. 36, Finance and Taxation [2016] 2)
29. When taxpayers sell self-produced goods such as movable board houses, machinery and equipment, steel structural parts, etc., they should calculate the sales of goods and construction services separately, and different tax rates or collection rates shall apply respectively. (Announcement No. 11, 2017)
30. If the general contractor of the construction project provides engineering services for the foundation, foundation and main structure of the building, and the construction unit purchases all or part of the steel, concrete, masonry materials, and prefabricated components on its own, the simple tax calculation method shall be applied. (Finance and Taxation [2017] No. 58)
31. The sales of self-produced and purchased machinery and equipment are provided at the same time. The sales of machinery and equipment and installation services have been calculated separately. The installation services can be calculated according to the simple tax calculation method for the A project. (Announcement No. 42 of 2018)
32. The VAT taxable behavior that occurs in the process of asset management product managers operating asset management products shall be temporarily subject to the simplified tax calculation method, and VAT will be paid at a 3% levy rate. (Finance and Taxation [2017] No. 56)
33. From May 1, 2018, general VAT taxpayers can choose to calculate and pay VAT at a 3% levy rate according to the simple method. (Finance and Taxation [2018] No. 47)
34. From July 1, 2018 to December 31, 2020, for the county branches of all provinces, autonomous regions, municipalities directly under the Central Government, and municipalities with independent planning status that have been included in the "Three Rural Financial Business Departments" reform, they provide interest income obtained by farmers' loans, rural enterprises and various rural organizations (see the attachment for the specific loan business list). You can choose to apply the simplified tax calculation method to calculate and pay value-added tax at a 3% collection rate. (Finance and Taxation [2018] No. 97)
35. The urban film screening services provided by general taxpayers can choose to calculate and pay value-added tax according to the simplified tax calculation method according to the current policy regulations. (Finance and Taxation [2019] No. 17)
36. From March 1, 2019, general VAT taxpayers can choose to calculate and pay VAT at a 3% levy rate according to the simple method. After the above taxpayer chooses a simple method to calculate and pay value-added tax, it shall not be changed within 36 months. (Finance and Taxation [2019] No. 24)
37. From March 1, 2022, general taxpayers engaged in the recycling of renewable resources can choose to apply the simplified tax calculation method to calculate and pay VAT based on the 3% collection rate. (Announcement by the State Administration of Taxation No. 40 of 2021)
(III) The 3% levy rate is reduced by 2%
1. Taxpayers who have not included in the pilot program of expanding the scope of value-added tax deduction before December 31, 2008 will sell fixed assets purchased or made by themselves before December 31, 2008 that they have used. (Finance and Taxation [2008] No. 170, Finance and Taxation [2014] No. 57)
2. Taxpayers who have been included in the pilot program of expanding the scope of VAT deduction before December 31, 2008 will sell fixed assets purchased or made by themselves before the pilot program of expanding the scope of VAT deduction in the region.(Finance and Taxation [2008] No. 170, Caitity and Taxation [2014] No. 57)
3. Sell fixed assets that you have used are subject to Article 10 of the Regulations that are not deductible and have not deducted input tax. (Finance and Taxation [2009] No. 9, Caitity and Taxation [2014] No. 57)
4. Taxpayers sell old goods. (Finance and Taxation [2009] No. 9, Finance and Taxation [2014] No. 57)
5. When a taxpayer purchases or makes his own fixed assets, he is a small-scale taxpayer. After being identified as a general taxpayer, he sells the fixed assets (Announcement No. 1 of the General Administration, 2012, 2014,
6. A taxable act occurs in accordance with the simplified method and sells fixed assets that are not deducted from the input tax amount in accordance with regulations. (Announcement No. 1 of the General Administration, 2012, 2014,
7. Sales of fixed assets that you have used and obtained before the pilot of VAT reform will be implemented in accordance with the current value-added tax policy for the second-hand goods related to VAT. (Attachment 2 of Finance and Taxation [2016] No. 36)
(IV) Reduced by 0.5%
From May 1, 2020 to December 31, 2023, taxpayers engaged in second-hand car distribution sold their used cars, and the original simplified method was levied at 2% at a rate of 3%, and changed to a simplified value-added tax at a rate of 0.5%, and the sales volume was calculated according to the following formula: Sales = tax-inclusive sales/(1+0.5%) (Ministry of Finance Announcement No. 17 of 2020, Announcement No. 9 of 2020)
(V)
(V)
1, and the rented housing for individual industrial and commercial households and other individuals will be reduced by 1.5% . (Announcement of the State Administration of Taxation No. 16 of 2016)
2. All the rental income obtained by general taxpayers in housing rental enterprises from individuals can choose to apply the simplified tax calculation method, calculate the value-added tax at 1.5% at a 5% levy rate, or calculate the value-added tax based on the general tax calculation method. Small-scale VAT taxpayers in housing rental enterprises rent housing to individuals shall pay VAT at a 5% levy rate of 1.5%. (Ministry of Finance, State Administration of Taxation, Ministry of Housing and Urban-Rural Development Announcement No. 24 of 2021)
(VI) shall apply (non-optional) Simplified tax calculation
1. The tap water fee collected by the taxpayer who provides property management services to the service recipient shall be based on the balance after deducting the tap water fee paid to the externally paid as the sales amount, and the value-added tax shall be calculated and paid at a 3% collection rate according to the simplified tax calculation method. (Announcement No. 54 of the General Administration of China)
2. If the general contractor of the construction project provides engineering services for the foundation, foundation and main structure of the building, and the construction unit purchases all or part of the steel, concrete, masonry materials, and prefabricated components on its own, the simplified tax calculation method shall be applied. (Finance and Taxation [2017] No. 58)
3. The VAT taxable behavior that occurs in the process of asset management product managers operating asset management products shall be temporarily subject to the simplified tax calculation method, and VAT will be paid at a 3% levy rate. (Finance and Taxation [2017] No. 56)
4. Crude oil and natural gas mined in Sino-foreign cooperative oil (gas) fields are subject to value-added tax on physical goods, with a collection rate of 5%. (GuoShifa [1994] No. 114)
5. Taxpayers shall charge value-added tax at half of the 3% levy rate according to the simple method. (Finance and Taxation [2009] No. 9)
6. If a general taxpayer sells goods in one of the following situations, the VAT will be temporarily calculated and paid according to the 3% levy rate according to the simplified method:
(1) Consignment stores sell consigned items (including items consigned by residents in person);
(2) Pawnshop sells dead items;
Finally, we made an map , and one picture explains the application of tax preferential policies such as tax refund, first collect and return, first collect and return, first collect and return.
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